PAYING YOUR TAX LIABILITY

What you need to do if your business activity statement has been reviewed and you receive an amended assessment with outstanding amounts to
pay.

PAY THE TAX

You must immediately pay any outstanding tax shown on the amended assessment you receive. If you do not, the ATO may start debt recovery
action unless.

* You contact ASPIRE NOW to negotiate a payment arrangement with the ATO

* You advise ASPIRE NOW that you are disputing the ATO decision

PAYMENT ARRANGEMENT

If you are unable to pay the amount in full you may be eligible to make an arrangement to pay by installments. If the ATO agrees to a
payment arrangement with, you will need to meet your future tax obligations on time as well as paying your installments on time. If you do
not meet future installments on time your arrangement will default.

Before you call ASPIRE NOW to discuss a payment arrangement, have any relevant information ready. Financial details are particularly
important. We at ASPIRE NOW most likely have this already this information will help us to understand your individual circumstances and work
out a mutually acceptable payment arrangement. In some instances, we may ask you to provide further information before making any decision.

DISPUTING THE ATO DECISION

If you seek a review of your decision, we may defer any debt recovery action from the ATO, if you:

* Notify us that you intend to seek a review

* Pay any undisputed portion of the liability in full

50:50 ARRANGEMENT

The general interest charge (GIC) accrues on any tax amount ultimately found to be payable; however, you can reduce the impact of this by
entering into a 50:50 arrangement. Under

50:50 arrangement:

* You pay 50% of the tax in dispute

* ASPIRE NOW will defer debt recovery action by the ATO on the balance until 14 days after the review decision is made

* The ATO will allow a 50% remission of GIC accrued on the unpaid disputed tax if your dispute is partly or wholly unsuccessful. ASPIRE NOW
has a high rate or success in achieving greater than 90% of GIC an penalties being taken off.

OUR COMMITMENT TO YOU

ASPIRE NOW is committed on providing you with accurate, consistent and clear information to help you understand your rights and entitlements
and meet your obligations. If you feel that this publication does not fully cover your circumstances, or you are unsure how it applies to
you, you can seek further assistance from us.